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津巴布韦注册会计师协会(ICAZ)是根据会计师法案组成的津巴布韦唯一的全国性的公共会计师团体。根据会计师法案,只有该协会的会员才能被称为审计师或公共会计师。ICAZ的职业行为准则要求其成员独立地从事审计实务。津巴布韦的审计标准和审计程序深受英国的影响,但也存在着明显的差别。早在八十年代早期,国际会计师协会(IFAC)制定的审计准则就被津巴布韦接受。ICAZ也是国际会计准则委员会的非正式成员和会计协会的成员。它制定的会计手册规定了会计原则和会计实务报告标准。后者被会计实务委员会批准优先发布。ICAZ的目标主要有以下五个方面:(1) 鼓励协会会员、会计职员以及会计专业的学生进行会计学研究。(2)
Zimbabwe Institute of Chartered Accountants (ICAZ) is the only national public accountant body in Zimbabwe composed of the Act of Accountants. Under the Accountants Act, only members of the association can be called auditors or public accountants. ICAZ’s code of professional conduct requires its members to conduct their own audits independently. Zimbabwe’s audit standards and audit procedures are heavily influenced by the United Kingdom, but there are also clear differences. As early as the early 1980s, the auditing standards developed by the Institute of International Accountants (IFAC) were accepted by Zimbabwe. ICAZ is also an informal member of the International Accounting Standards Board and a member of the Accounting Association. It sets out accounting manuals that set accounting standards and accounting practice reporting standards. The latter is approved by the Accounting Practice Commission to give priority to release. The goals of ICAZ are mainly in the following five aspects: (1) Encouraging members of associations, accounting staff and accounting students to conduct accounting research. (2)